Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

505.0000 HOMEOWNERS' EXEMPTION

Annotation 505.0098

505.0098 Roll Correction. Revenue and Taxation Code section 4831 permits corrections of a clerical or formal nature so that the roll actually reflects the intent of the assessor when compiling it. The section cannot be used to allow a homeowners' exemption where the assessor failed to mail a claim form to the homeowner and the homeowner did not file a claim for the exemption. C 8/15/1997.

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